Performance Measurement in Non-Profit Organizations: The Road to
Integrated Reporting addresses the issue of performance measurement in
nonprofit companies with the aim of defining a system of useful measures
to understand, manage, and improve the performance of such companies by
employing systems theory to examine their conditions of existence and
manifestations of life. From the proposed company model follows that the
system of performance measures should make it possible to keep under
control both the productive transformation, with the physical-technical
efficiency indicators, and the economic transformation, with the
economic efficiency indicators, and the financial transformation with
the financial efficiency indicators, and finally the managerial
transformation with the effectiveness indicators, taking into account
the degree of satisfaction of the expectations of the main categories of
company stakeholders.
Readers will understand that economic analysis alone is not sufficient
to assess the performance of such organizations, but it is necessary to
unite it with the analysis of sustainability dimensions. It would
therefore be appropriate to draw up an integrated report that combines
the economic and financial dimensions with the pillars of
sustainability, as in the case of companies in the second sector. There
is a gap in the literature in this area that this book aims to fill,
making it a valuable resource to researchers, academics, and advanced
students interested in performance evaluation of NPOs.
